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NY C81279




November 18, 1997

CLA-2-84:RR:NC:1:102 C81279

CATEGORY: CLASSIFICATION

TARIFF NO.: 8482.10.5008; 8482.20.0060; 8483.30.8070

Mr. Karl F. Krueger
AEI-Carr Customs Brokerage Services
1600 West Lafayette
Detroit, MI 48216

RE: The tariff classification of a bearing kit for road graders from Canada

Dear Mr. Krueger:

In your letter dated October 27, 1997 you requested a tariff classification ruling on behalf of your client Champion Road Machinery.

The item in question is a "bearing kit" identified as part number 88244. The kit consists of eight spherical plain bearings, two thrust ball bearings, and two tapered roller bearing cone assemblies with matching cups as described below:

1 - Spherical plain bearing, 62 mm in outside diameter, originating from Germany and identified as part number 18340.

2 - Spherical plain bearings, 55 mm in outside diameter originating from Germany and identified as part number 19629.

2 - Spherical plain bearings, 90 mm in outside diameter originating from Germany and identified as part number 19630

2 - Spherical plain bearings, 105 mm in outside diameter originating from Germany and identified as part number 19631.

1 - Spherical plain bearing, 125 mm in outside diameter originating from the U.S. and identified as part number 19633.

2 - Thrust ball bearings originating from Mexico and identified as part number 3865.

2 - Tapered roller bearing cone assemblies originating from Japan, identified as part number 8142B and entered as a set with part number 8412A.

2 - Tapered roller bearing cups for part number 8142B, 154.2 mm in outside diameter, originating in Japan and identified as part number 8142A.

The individual components are packaged together in Canada to form the kit which is used in the repair of road graders.

The kit is designed to include the particular parts necessary to repair failures in a road grader's mechanical systems. The kit is not dedicated to the repair of a single failure in any one particular system, but rather provides an assortment of the bearings which may be used individually or severally to effect a range of repairs to the drive, clutch and brake assemblies of the graders.

The spherical plain bearings may be used to repair any one of several drive assemblies, such as the front axle spindles and drag link assembly or the front circle and drawbar assembly, but have no use in the repair of the clutch or brake assemblies. The thrust ball bearings included in the kit would be used solely to repair the clutch assembly, while the cup and cone assemblies would be used solely to repair the brake assembly.

The General Rules of Interpretation (GRIs) provide the legally binding rules of classification under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 provides that classification is determined first according to the terms of the headings of the tariff and any relative section or chapter notes, and then, if necessary, according to the remaining GRIs, taken in order.

The bearing kit consists of spherical plain bearings, ball bearings and tapered roller bearings. Heading 8483, HTSUS, provides for plain shaft bearings. Heading 8482, HTSUS, provides for ball or roller bearings. Therefore, contained in a single retail package are several items that are classifiable under two separate headings. When goods are classifiable under two or more headings, GRI 3 applies and GRI 3(b) covers goods put up in sets for retail sale.

The Explanatory Notes, which represent the official interpretation of the HTSUS at the international level, for GRI 3(b) define "goods put up in sets for retail sale" as goods 1) consisting of at least two different articles classifiable in different headings, 2) consisting of articles put up together to meet a particular need or carry out a specific activity and 3) put up in a manner suitable for sale directly to users without repacking.

The bearing kit meets elements (1) and (3) above, but, when put together, the bearings do not meet a particular need or carry out a specific activity. There is no need to use all the bearings included in the kit to repair any one assembly at any one time. For instance, use of the spherical plain bearings to repair an axle assembly does not require use of the tapered roller bearings, which would remain available for future use should a repair to the brake assembly be necessary. The plain bearings, ball bearings and tapered roller bearings meet different needs and are not intended to be used in conjunction with one another. The bearings, although packaged together as a repair kit, fail to constitute a set and are classified separately under GRI 1.

The applicable subheading for the spherical plain bearings, part numbers 18340, 19629, 19630, 19631 and 19633, will be 8483.30.8070, HTSUS, which provides for spherical plain shaft bearings without housings. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the thrust ball bearing, part number 3865, will be 8482.10.5008, HTSUS, which provides for thrust ball bearings. The general rate of duty will be 9.8 percent ad valorem.

The applicable subheading for the cup and cone assembly, part numbers 8142A and 8142B, will be 8482.20.0060, HTSUS, which provides for tapered roller bearings, other cup and cone assemblies entered as a set. The rate of duty will be 6.1 percent ad valorem.

It is the opinion of this office that the spherical plain bearings originating from Germany and the cup and cone assemblies for tapered roller bearings originating from Japan would be subject to anti-dumping margins under current Department of Commerce orders relating to antifriction bearings. Please contact your local port for the specific case numbers and percentages for each case. If you desire a binding ruling on the applicability of either anti-dumping duty to your product, please write directly to the Office of Compliance, Department of Commerce, Washington, D.C.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth T. Brock at 212-466-5493.

Sincerely,

Robert B. Swierupski
Director,

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